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Business Classification Listing

Below you will find an alphabetical listing of business classifications and the corresponding Occupational License Tax Table.  Click on the link to view the Occupational License Tax Tables.

A  B  C  D   E  F  G  H  I  J  K  L  M  N  O   P  Q  R  S  T  U  V  W 

Business Classification Tax
Table No.
Basis for Tax

Abstractor

1

Gross Sales & Receipts

Academy of Music

1

Gross Sales & Receipts

Accountant

-

.1% of Gross Receipts

Advertising Agency

1

Gross Sales & Receipts

Advisory Service

1

Gross Sales & Receipts

Air Hockey Table - CITY

-

Flat Fee $20

Air Hockey Table - PARISH

-

Flat Fee $20

Air Transportation

1

Maximum Fee $50

Ambulance Service

1

Gross Sales & Receipts

Amusement Hall

1

Gross Sales & Receipts

Amusement Park

1

Gross Sales & Receipts

Answering Service

1

Gross Sales & Receipts

Appraiser

1

Gross Sales & Receipts

Archery Range

1

Gross Sales & Receipts

Architect

-

.1% of Gross Receipts

Arena

1

Gross Sales & Receipts

Armored Car Service

1

Gross Sales & Receipts

Attorney-At-Law

-

.1% of Gross Receipts

Auction Barn

1

Gross Sales & Receipts

Auctioneer

4

Gross Commissions & Brokerages

Auditing Freight Bills

-

.1% of Gross Receipts

Auto Auction - Wholesale

2

Gross Sales & Receipts

Auto Club

1

Gross Sales & Receipts

Auto Title Service

1

Gross Sales & Receipts

Auto for Hire

1

Gross Sales & Receipts

Bacteriologist

-

.1% of Gross Receipts

Bail Bondsman

1

Gross Sales & Receipts

Barbershop

1

Gross Sales & Receipts

Barge Line

1

Gross Sales & Receipts

Baseball Park

1

Gross Sales & Receipts

Bath House

1

Gross Sales & Receipts

Beauty Parlor for Dogs

1

Gross Sales & Receipts

Beauty School

1

Gross Sales & Receipts

Beauty Shop

1

Gross Sales & Receipts

Billboard

1

Gross Sales & Receipts

Bill Paying Service

1

Gross Sales & Receipts

Billiard Table - CITY

-

Flat Fee $20

Billiard Table - PARISH

-

Flat Fee $20

Billing Agency

1

Gross Sales & Receipts

Blood Pressure Monitor

-

Flat Fee $20

Blue Prints

1

Gross Sales & Receipts

Boat or Barge Carrier of Freight or Passengers

1

Gross Sales & Receipts

Boat Landing

1

Gross Sales & Receipts

Boats - Retail

1

Gross Sales & Receipts

Bonding Company

1

Gross Sales & Receipts

Bondsman or Surety Company

1

Gross Sales & Receipts

Book Binder

1

Gross Sales & Receipts

Booking Agency

1

Gross Sales & Receipts

Bowling Alley

1

Gross Sales & Receipts

Bowling Alley, Coin-Operated-CITY

-

Flat Fee $20

Bowling Alley, Coin-Operated-PARISH

-

Flat Fee $20

Building Materials/Wholesale

2

Gross Sales & Receipts

Building Materials/Peddler

-

Flat Fee $250

Building Materials/Retail

2

Gross Sales & Receipts

Buses or Trackless Trolleys

1

Gross Sales & Receipts

Business School

1

Gross Sales & Receipts

Cable Television Business

1

Gross Sales & Receipts

Campground

1

Gross Sales & Receipts

Car Wash

1

Gross Sales & Receipts

Carpet & Rug Cleaning Business

1

Gross Sales & Receipts

Catering Service

1

Gross Sales & Receipts

Chemical Engineer

-

.1 % of Gross Receipts

Chemist

-

.1 % of Gross Receipts

Chiropodist

-

.1 % of Gross Receipts

Cigarette Vending Machine

1

Gross Sales & Receipts

Circus

-

Flat Fee $250

Civil Engineer

-

.1 % of Gross Receipts

Cleaning Service

1

Gross Sales & Receipts

Coffee House or Other Eating Establishments

1

Gross Sales & Receipts

Coin Operated Laundry

1

Gross Sales & Receipts

Coin Operated TV

-

Flat Fee $20

Cold Storage Plant

1

Gross Sales & Receipts

Collecting Agency

1

Gross Sales & Receipts

Commercial Artist

1

Gross Sales & Receipts

Commercial Reporting or Rating Agency

1

Gross Sales & Receipts

Commission Broker

4

Gross Commissions & Brokerages

Common Carrier

1

Gross Sales & Receipts

Computer Service

1

Gross Sales & Receipts

Concession

1

Gross Sales & Receipts

Consultant

1

Gross Sales & Receipts

Consulting Psychologist

-

.1% of Gross Receipts

Consumer Service

1

Gross Sales & Receipts

Contractor - Cost Plus

2

Gross Sales & Receipts

Contractor - Crop Dusting

1

Gross Sales & Receipts

Contractor - Directional Drilling

2

Gross Sales & Receipts

Contractor - Diving

1

Gross Sales & Receipts

Contractor - Food Service Manager

1

Gross Sales & Receipts

Contractor - Janitorial Service

1

Gross Sales & Receipts

Contractor - Lump Sum

2

Gross Sales & Receipts

Contractor - Oil Field Service

2

Gross Sales & Receipts

Contractor - Pest Control

1

Gross Sales & Receipts

Contractor - Testing

1

Gross Sales & Receipts

Contractor - Testing Laboratory

1

Gross Sales & Receipts

Convention Promotion Consultant

1

Gross Sales & Receipts

Copy Systems

1

Gross Sales & Receipts

Cotton Commission

4

Gross Commissions & Brokerages

Cotton Compress

4

Gross Commissions & Brokerages

Cotton Factor

4

Gross Commissions & Brokerages

Cotton Future Broker

4

Gross Commissions & Brokerages

Cotton Pickery

4

Gross Commissions & Brokerages

Court Reporter

-

.1% of Gross Receipts

Credit Bureau

1

Gross Sales & Receipts

Custodial Service

1

Gross Sales & Receipts

Dance Hall

1

Gross Sales & Receipts

Day Care 1 Gross Sales & Receipts

Dealer in Stocks & Bonds

4

Gross Commissions & Brokerages

Debt Adjuster

1

Gross Sales & Receipts

Decorator

1

Gross Sales & Receipts

Deep Sea Salvaging

1

Gross Sales & Receipts

Delivery Service

1

Gross Sales & Receipts

Dentist

-

.1% of Gross Receipts

Detective Agency

1

Gross Sales & Receipts

Dispatcher

1

Gross Sales & Receipts

Distributer/Light, Heat or Power

5

Gross Sales & Receipts

Distiller of Alcohol

4

Gross Commissions & Brokerages

Distributor of Electricity

5

Gross Sales & Receipts

Distributor of Gas

5

Gross Sales & Receipts

Distributor of Water

5

Gross Sales & Receipts

Document Examiner

1

Gross Sales & Receipts

Dog Kennel or Grooming

1

Gross Sales & Receipts

Domino Tables

-

Flat Fee $20

Drag Strip

1

Gross Sales & Receipts

Draying

1

Gross Sales & Receipts

Drilling/Service - Oil Wells

2

Gross Sales & Receipts

Driving School

1

Gross Sales & Receipts

Drying Lumber

1

Gross Sales & Receipts

Dyeing

1

Gross Sales & Receipts

Electric Phonograph

-

Flat Fee $20

Electrical Engineer

-

.1% of Gross Receipts

Electro Plating Service

1

Gross Sales & Receipts

Elevator Repair, Service, and Maintenance Business

1

Gross Sales & Receipts

Employee Screening

1

Gross Sales & Receipts

Employment Agency

1

Gross Sales & Receipts

Engineer

-

.1% of Gross Receipts

Engraver

1

Gross Sales & Receipts

Escort Service

1

Gross Sales & Receipts

Exhibition Show

1

Gross Sales & Receipts

Ferris Wheel, Kiddie

-

Flat Fee $20

Figure Salon

1

Gross Sales & Receipts

Film Developing

1

Gross Sales & Receipts

Film Production

1

Gross Sales & Receipts

Finance Company - Lending

3

Amount of Loans

Financial Management

1

Gross Sales & Receipts

Finger Printing & ID's

1

Gross Sales & Receipts

Firing Range

1

Gross Sales & Receipts

Flea Market Participant

1

Gross Sales & Receipts

Food Broker, Wholesale

4

Gross Commissions & Brokerages

Foos Ball Game

-

Flat Fee $20

Freezer Locker

1

Gross Sales & Receipts

Freight Forwarding

1

Gross Sales & Receipts

Freight Transportation

1

Gross Sales & Receipts

Funeral Director

1

Gross Sales & Receipts

Garage

1

Gross Sales & Receipts

Garden Service

1

Gross Sales & Receipts

Geological Service

1

Gross Sales & Receipts

Go Cart

1

Gross Sales & Receipts

Golf Computer Game

-

Flat Fee $50

Golf Course

1

Gross Sales & Receipts

Golf Practice Range

1

Gross Sales & Receipts

Grain Commission House

4

Gross Commissions & Brokerages

Grain Elevator

2

Gross Sales & Receipts

Grip Test Machine

-

Flat Fee $20

Hauling

1

Gross Sales & Receipts

Hawker

-

Flat Fee $200

Health or Recreational Club

1

Gross Sales & Receipts

Hi Slide

1

Gross Sales & Receipts

Horse Show

1

Gross Sales & Receipts

Hospital, For Profit

1

Gross Sales & Receipts

Hotel & Motel

-

Flat Fee $2/room

Hotel, Bed and Breakfast

-

Flat Fee $2/room

House Moving

2

Gross Sales & Receipts

Hypnotism in General

1

Gross Sales & Receipts

Information Service

1

Gross Sales & Receipts

Inspection & Testing

1

Gross Sales & Receipts

Instructional School

1

Gross Sales & Receipts

Insurance Adjuster

1

Gross Sales & Receipts

Inventory Service

1

Gross Sales & Receipts

Investment Banking

-

Flat Fee $500

Investment Counseling

1

Gross Sales & Receipts

Iron Claw Machine

-

Flat Fee $20

Irrigation Company

1

Gross Sales & Receipts

Itinerant Vendor

-

Flat Fee $100 - Certain Qualifying Vendors of Seafood and Agricultural Products

Itinerant Vendor

-

Flat Fee $200

Jeweler

1

Gross Sales & Receipts

Juke Box

-

Flat Fee $20

K-9 Training for Dogs

1

Gross Sales & Receipts

Kiddie Ride

-

Flat Fee $20

Laboratory, Medical

1

Gross Sales & Receipts

Landscaping Service

1

Gross Sales & Receipts

Laundromat

1

Gross Sales & Receipts

Laundry

1

Gross Sales & Receipts

Leasing, Renting, or Licensing the Use of Movable Property

1

Gross Sales & Receipts

Letter Service

1

Gross Sales & Receipts

Life Service

1

Gross Sales & Receipts

Limousine

1

Gross Sales & Receipts

Lithographer

-

.1% of Gross Receipts

Livestock Auction

4

Gross Commissions & Brokerages

Lumber Broker

4

Gross Commissions & Brokerages

Mailing & Composing Room

1

Gross Sales & Receipts

Management Control

1

Gross Sales & Receipts

Management Training

1

Gross Sales & Receipts

Manufacturer's Agent

4

Gross Commissions & Brokerages

Marble Table

-

Flat Fee $20

Marine Surveyor

1

Gross Sales & Receipts

Masseur

1

Gross Sales & Receipts

Meat Cutting

1

Gross Sales & Receipts

Mechanical Engineer

-

.1% of Gross Receipts

Mechanical Hobby Horse

-

Flat Fee $20

Mechanical Ride

-

Flat Fee $20

Mechanical Shooting Gallery

-

Flat Fee $20

Medical Transportation Service

1

Gross Sales & Receipts

Menagerie

-

Flat Fee $250

Merchandise Broker

4

Gross Commissions & Brokerages

Merry Go Round, Kiddie

-

Flat Fee $20

Messenger Service

1

Gross Sales & Receipts

Mid Wife

-

.1% of Gross Receipts

Miniature Golf Link

1

Gross Sales & Receipts

Mobile Home Sales, Retail and/or Wholesale Dealer

1

Gross Sales & Receipts

Mobile Home Rentals & Repair Dealer

1

Gross Sales & Receipts

Modeling Agency

1

Gross Sales & Receipts

Money Broker

4

Gross Commissions & Brokerages

Monitor Service

1

Gross Sales & Receipts

Monogramming

1

Gross Sales & Receipts

Mortgage Broker

4

Gross Commissions & Brokerages

Motel

-

See Hotels & Motels

Motor Freight Line

1

Gross Sales & Receipts

Motor Vehicle Dealer-Wholesale

2

Gross Sales & Receipts

Motor Vehicle Carrier of Freight or Passengers

1

Gross Sales & Receipts

Motor Vehicle Dealer, Retail

1

Gross Sales & Receipts

Motor Vehicle Rental

1

Gross Sales & Receipts

Motor Vehicle Repair and Repainting Shop

1

Gross Sales & Receipts

Motor Vehicle Storage Business

1

Gross Sales & Receipts

Moving & Storage

1

Gross Sales & Receipts

Moving Pictures

1

Gross Sales & Receipts

Museum, for Profit

-

Flat Fee $250

Newspaper Clippings

1

Gross Sales & Receipts

Nurse's Registry

1

Gross Sales & Receipts

Nursing Home

1

1/3 of Gross Sales & Receipts and $2/room

Oculist

-

.1% of Gross Receipts

Office Building Rental

1

Gross Sales & Receipts

Oil & Gas Lease Broker

4

Gross Commissions & Brokerages

Opera House

1

Gross Sales & Receipts

Operator of Coin Vending & Weighing Machines

1

Gross Sales & Receipts

Operator of Office Buildings -Management

4

Gross Commissions & Brokerages

Operator of Office Buildings-Manager

1

Gross Sales & Receipts

Osteopath

-

.1% of Gross Receipts

Packing & Crating Service

1

Gross Sales & Receipts

Packing House for Meats & Fish

1

Gross Sales & Receipts

Parcel Check Room

1

Gross Sales & Receipts

Parking Lot

1

Gross Sales & Receipts

Patrol Service

1

Gross Sales & Receipts

Pawn Broker

1

Gross Sales & Receipts

Pet Crematorium

1

Gross Sales & Receipts

Petroleum Inspection

1

Gross Sales & Receipts

Photo Lab

1

Gross Sales & Receipts

Photographer

1

Gross Sales & Receipts

Physician

-

.1% of Gross Receipts

Pin Ball Machine

-

Flat Fee $50

Pipe Inspection

1

Gross Sales & Receipts

Pipe Line Common Carrier

1

Gross Sales & Receipts

Pistols & Cartridges, Retail

1

Gross Sales & Receipts

Polygraph Examiner

1

Gross Sales & Receipts

Pony Ride-Mechanical

-

Flat Fee $20

Poodle Parlor

1

Gross Sales & Receipts

Pool Table

-

Flat Fee $20

Preventative Maintenance

1

Gross Sales & Receipts

Printer

-

.1% of Gross Receipts

Private Banking House

-

Flat Fee $500

Private Investigator

1

Gross Sales & Receipts

Private Postal Service

1

Gross Sales & Receipts

Private Swim Club

1

Gross Sales & Receipts

Produce Broker

4

Gross Commissions & Brokerages

Produce Peddler

-

Flat Fee $100 - See Section 20(b) of Occupational Lic. Tax Ordinance

Produce Peddler

-

Flat Fee $200 - See Section 20(b) of Occupational Lic. Tax Ordinance

Product Commission House

4

Gross Commissions & Brokerages

Professional Sports

-

Flat Fee $250

Professional School

1

Gross Sales & Receipts

Public Weigher

1

Gross Sales & Receipts

Pulse Rate Monitor

-

Flat Fee $20

Quilting Service

1

Gross Sales & Receipts

Race Track

1

Gross Sales & Receipts

Railroad Carrier of Freight or Passengers

1

Gross Sales & Receipts

Real Estate Broker

4

Gross Commissions & Brokerages

Recording Studio

1

Gross Sales & Receipts

Recreational Beach

1

Gross Sales & Receipts

Recreational Club

1

Gross Sales & Receipts

Redemption Center - Guns

1

Gross Sales & Receipts

Reducing Salon

1

Gross Sales & Receipts

Refrigerated Locker

1

Gross Sales & Receipts

Reminder Service

1

Gross Sales & Receipts

Renting Movable Property

1

Gross Sales & Receipts

Repair Business

1

Gross Sales & Receipts

Rescue Service

1

Gross Sales & Receipts

Restaurant

1

Gross Sales & Receipts

Retail Dealer, Merchandise

1

Gross Sales & Receipts

Retail Dealer, Aircraft

1

Gross Sales & Receipts

Retail Dealer, No Fixed Location (See Itinerant Vendor)

-

Flat Fee $200

Retail Dealer, Boats

1

Gross Sales & Receipts

Retail Dealer, Certain Consumers

2

Gross Sales & Receipts

Retail Dealer, Motor Vehicles

1

Gross Sales & Receipts

Retail Dealer, Pistol/Cartridges

1

Gross Sales & Receipts

Retail Dealer, Trailers

1

Gross Sales & Receipts

Retail to Farmers

2

Gross Sales & Receipts

Retail to Institutions

2

Gross Sales & Receipts

Rice Dryer

1

Gross Sales & Receipts

Riding Academy

1

Gross Sales & Receipts

Rooming House

-

Flat Fee $2/room

Rug Cleaning Business

1

Gross Sales & Receipts

Sales Promotion

1

Gross Sales & Receipts

Sales of Membership

1

Gross Sales & Receipts

Sales of Warranty

1

Gross Sales & Receipts

Salvage Yard

1

Gross Sales & Receipts

School, Proprietary

1

Gross Sales & Receipts

Self Defense Service

1

Gross Sales & Receipts

Selling Cemetery Lots

1

Gross Sales & Receipts

Service Business

1

Gross Sales & Receipts

Service to Elevators

1

Gross Sales & Receipts

Ship Chandler

1

Gross Sales & Receipts

Shipbuilder

2

Gross Sales & Receipts

Shoe Shine Parlor & Repair

1

Gross Sales & Receipts

Shooting Gallery, Mechanical

-

Flat Fee $20

Shooting Gallery, Range

1

Gross Sales & Receipts

Shuffle Board

-

Flat Fee $200

Sightseeing Tours

1

Gross Sales & Receipts

Sign Painting

1

Gross Sales & Receipts

Sitter Service

1

Gross Sales & Receipts

Skating Rink

1

Gross Sales & Receipts

Slaughter House

4

Gross Commissions & Brokerages

Snooker Table

-

Flat Fee $20

Soccer Machine, Mechanical

-

Flat Fee $20

Sound Truck

1

Gross Sales & Receipts

Space Walk

-

Flat Fee $20

Speedway Game

-

Flat Fee $20

Speedway Raceway

1

Gross Sales & Receipts

Squeeze Machine

-

Flat Fee $20

Stable

1

Gross Sales & Receipts

Steam Cleaning Business

1

Gross Sales & Receipts

Steam Dyeing Business

1

Gross Sales & Receipts

Steam Pressing Business

1

Gross Sales & Receipts

Steam or Electric Laundering Business

1

Gross Sales & Receipts

Steamship Agency

4

Gross Commissions & Brokerages

Stock & Bond Broker/Dealer

4

Gross Commissions & Brokerages

Storage Business

1

Gross Sales & Receipts

Storage Rooms or Landings

1

Gross Sales & Receipts

Sugar Broker

4

Gross Commissions & Brokerages

Sugar Factor

4

Gross Commissions & Brokerages

Surety Company or Bondsman

1

Gross Sales & Receipts

Swim Club, Private

1

Gross Sales & Receipts

Swimming Pool

1

Gross Sales & Receipts

Swimming Pool Service

1

Gross Sales & Receipts

TV Cable Service

1

Gross Sales & Receipts

Tattooing

1

Gross Sales & Receipts

Taxicab Service

1

Gross Sales & Receipts

Taxidermist

1

Gross Sales & Receipts

Telegraph

5

Gross Sales & Receipts

Telephone

5

Gross Sales & Receipts

Theater

1

Gross Sales & Receipts

Theatrical Booking Agency

1

Gross Sales & Receipts

Toll Bridge

4

Gross Commissions & Brokerages

Toll Ferry

4

Gross Commissions & Brokerages

Tourist Attraction

1

Gross Sales & Receipts

Tourist Court

-

See Hotels & Motels

Towboat or Tugboat Business

1

Gross Sales & Receipts

Towing

1

Gross Sales & Receipts

Trackless Trolley or Bus

1

Gross Sales & Receipts

Transfer

1

Gross Sales & Receipts

Transportation Business

1

Gross Sales & Receipts

Transportation by Boat

1

Gross Sales & Receipts

Trash/Garbage Pickup Service

1

Gross Sales & Receipts

Travel Agency

1

Gross Commissions

Traveling Show

-

Flat Fee $250

Tree Cutting

1

Gross Sales & Receipts

Trolley

1

Gross Sales & Receipts

Truck Escort Service

1

Gross Sales & Receipts

Truck Washing

1

Gross Sales & Receipts

Trucking Business

1

Gross Sales & Receipts

Tug Boat

1

Gross Sales & Receipts

Undertaker and Funeral Director

1

Gross Sales & Receipts

Utility Company

5

Gross Sales & Receipts

Vending Machine Operator

1

Gross Sales & Receipts

Veterinarian

-

.1% of Gross Receipts

Video Game - CITY

-

Flat Fee $50

Video Game - PARISH

-

Flat Fee $50

Warehouse

1

Gross Sales & Receipts

Washateria or Laundromat

1

Gross Sales & Receipts

Watchman Agency

1

Gross Sales & Receipts

Weighing Machine Operator

1

Gross Sales & Receipts

Wholesale Aircraft Dealer

2

Gross Sales & Receipts

Wholesale Dealer

2

Gross Sales & Receipts

Wholesale Motor Vehicle

2

Gross Sales & Receipts

Wholesale Peddler

-

Flat Fee $200

Wholesale Pistols & Cartridges

2

Gross Sales & Receipts

Wired Music Service

1

Gross Sales & Receipts

Wrecker & Tow Truck Service

1

Gross Sales & Receipts

Wrecking Yard

1

Gross Sales & Receipts

Wrestling Match

1

Gross Sales & Receipts